CHAPTER VII

MENU/AMOUNT
7.1 COSTING
CAKES
STRAWBERRY ROXAS CHEESECAKE
INGREDIENTS

UNIT
SYMBOL
CUPS

CRUSHED
GRAHAM
BUTTER
CUP
SUGAR
CUP
CINNAMON
TSP
CREAMCHEES
PACK
E
CONDENSE
CAN
MILK
LEMON
VANNILA
TSP
EXTRACT
EGGS
PC
FLOUR
TSP
STRAWBERRY
CAN
FILLING
TOTAL COST: P684.5
(2.5) MARKED UP: P2, 395.75
(10%) BUFFER MARGIN: P239
(12%) VAT: P316
SELLING PRICE: P295.00

PORTION
SIZE
2 CUPS

UNIT COST

TOTAL

164.50/700g

113.00

CUP
CUP
1TSP
2 PACKS

37/225g
56/1kg
325/1Kg
132/225g

20.00
3.00
5.00
264.00

1 CAN

39.50/300ml

39.50

1
2 TSP

20
31.50/ 20 ml

20
3.00

3
2 TBSP
1 CAN

15/3 pcs
30/100g
184.50/21oz

15.00
18.00
184.50

QUEZON DE BOLA CHEESECAKE

INGREDIENTS
CRUSHED GRAHAMS
BUTTER
SUGAR
CREAM CHEESE
WHITE SUGAR
EGGS
SOUR CREAM
FLOUR
VANILLA EXTRACT
GRATED QUEZO DE
BOLA

UNIT
SYMBOL
CUPS
TBSP
TBSP
PACK
CUP
CUP
TBSP
TBSP
CUP

PORTION
SIZE
2 CUPS
6 TBSP
4 TBSP
3 PACK
1 CUP
3
1 CUP
3 TBSP
3 TBSP
CUP

UNTI COST

TOTAL

164.50/700g
37/225g
56/1Kl
132/225g
56/1Kl
15
100/350g
30/100g
31.50/20ml
75/120g

113.00
30.00
7.00
396.00
17.00
15.00
68.00
27.00
143.00
38.00

TOTAL COST: P154.00

(2.5) MARKED UP: P539.00
(10%) BUFFER MARGIN: P53.9
(12%) VAT: P711.48
SELLING PRICE: P163.00
APONILNOREO CHEESECAKE
INGREDIENT
S

UNIT
SYMB0L

CREAM
PACKS
CHEESE
SOUR CREAM
CUP
SUGAR
CUP
EGGS
VANILLA
TBSP
OREO
PACKS
COOKIES
BUTTER
TBSP
TOTAL COST: P966.5
(2.5) MARKED UP: P3, 382.75
(10%) BUFFER MARGIN: P338.275
(12%) VAT: P446.521
SELLING PRICE: P347.00

PORTION
SIZE

UNIT COST

TOTAL

4 PACKS

132/225g

528.00

1 CUP
1CUP
4
2 TBSP
3 PACKS

100/350g
56/1 kg
20
31.50/20 ml
74.50/20 ml

68.00
12.00
20.00
95.00
223.5

4 TBSP

37/225g

20.00

CORRIE CARROT CAKE

INGREDIENT
UNIT
S
SYMBOL
GRATED
CUPS
CARROTS
EGGS
BROWN
CUP
SUGAR
WHITE SUGAR
CUP
VEGETABLE
CUP
OIL
VANILLA
TSP
EXTRACT
ALL PURPOSE
CUPS
FLOUR
BAKING SODA
CUPS
BAKING
TSP
POWDER
CINNAMON
TSP
SALT
TSP
TOTAL COST: P247.15
(2.5) MARKED UP: P865.025
(10%) BUFFER MARGIN: P86.5025
(12%) VAT: P114.52
SELLING PRICE: P133.00

PORTION
PRICE
3 CUPS

UNIT COST

TOTAL

18.62

39.00

4
1 CUP

20
48/ 1 kg

20.00
12.00

1 CUP
1 CUP

56/1 kg
124.50 / 1L

13.00
37.00

3 TSP

31.50/20 ml

67.00

2 CUPS

46.50/ 400g

6.00

2 CUPS
2 TSP

37.50/ 500g
99.50/ 1kl

36.00
3.00

3 TSP
TSP

325.50/ kg
21.50 / 1kl

14.00
0.15

JOSE PIZZA CAKE

INGREDIENT
S

UNIT
SYMBOL

ALL PURPOSE
PACK
FLOUR
WARM WATER
CUPS
OIL
TBSP
SALT
TSP
SUGAR
TSP
YEAST
OZ
PIZZA SAUCE
OZ
CHEESE
CUP
PEPERONI
OZ
TOTAL COST: P545.96
(2.5) MARKED UP: P1, 910.86
(10%) BUFFER MARGIN: P191.09
(12%) VAT: P252.23
SELLING PRICE: P294.00

PORTION
SIZE

UNIT COST

TOTAL

1 PACK

46.50/ 400g

46.50

2 CUP
4 TBSP
1 TSP
3 TSP
1 / OZ
1 CUP
14 OZ
14 OZ

10/350 ml
64/500 ml
21.50/ 1 kg
56/1 kg
15
61/ 1 kg
115/ 200g
55/170g

10.00
15.00
0.46
122.00
15.00
2.00
230.00
105.00

CUPCAKES
STRAWBERRY ROXAS CHEESE CUPCAKE (LARGE)
INGREDIENTS

UNIT
SYMBOL
SMALL CAN

PORTION
SIZE
1 SMALL
CAN
2 CUPS

UNIT COST

STRAWBEERY
184.50/ 21oz
FILLING
CRUSHED
CUPS
164.50/ 700g
GRAHAM
BUTTER
CUP
CUP
37/225g
SUGAR
CUP
CUP
56/1kl
CINNAMON
TSP
1 TSP
325.50/ 1kl
CREAM CHEESE
PACKS
2PACKS
132/225g
CONDENSE MILK
CAN
1 CAN
39.50/300ml
LEMON
1
20
VANILLA
TSP
2 TSP
31.50/20 ml
EXTRACT
EGGS
3 PCS
3PCS
15
FLOUR
TSP
2 TBSP
30/100g
TOTAL COST: P753.00
(2.5) MARKED UP: P2635.5
(10%) BUFFER MARGIN: P263.55
(12%) VAT: P347.886
SELLING PRICE: P324.00
AQUINO TRIPPLE CHOCOLATE CUPCAKES

TOTAL
184.50
113.00
20.00
3.00
5.00
264.00
39.50
20.00
45.00
15.00
18.00

INGREDIENT
UNIT
S
SYMBOL
CHOCOLATE
GRAMS
CAKE MIX
INSTANT
GRAMS
CHOCOLATE
PUDDING
MINI
CUP
CHOCOLATE
CHIPS
SOUR CREAM
CUP
EGGS
VANILLA
TSP
WATER
CUP
TOTAL COST: P446.5
(2.5) MARKED UP: P1, 116.25
(10%) BUFFER MARGIN: P111.63
(12%) VAT: P147.35
SELLING PRICE: P172.00

PORTION
SIZE
370 GRAMS

UNIT COST

TOTAL

134.50/580g

86.00

100 GRAMS

68.50/100g

68.50

1 CUP

259.50/12oz

183.00

1 CUP
3
1 TSP
CUP

15
31.50/20ml
10/350ml

15.00
23.00
10.00

BASIC QUEZON CUPCAKES WITH CHEESE AND BACON

INGREDIENT
UNIT
PORTION
UNIT COST
TOTAL
S
SYMBOL
SIZE
WHITE SUGAR
CUP
1 CUP
56/1 kg
13.00
BUTTER
CUP
CUP
37/225g
10.00
CAKE FLOUR
CUP
2 CUP
56/400g
8.00
BAKING
TSP
1 TSP
99.50/ 1kg
2.00
POWDER
BAKING SODA
TSP
TSP
37.50/ 500g
0.54
SALT
TSP
TSP
18/1kg
0.13
POWDERED
TSP
TSP
586.50/1Lb
9.00
BUTTERMILK
EGGS
2
10
10.00
VANILLA
TBSP
2 TBSP
31.50/20mp
95.00
VEGETABLE
CUP
CUP
248.50/ 2L
7.00
OIL
MILK
CUP
1 CUP
24.50/370g
2.00
TOTAL COST: P156.67
(2.5) MARKED UP: P548.345
(10%) BUFFER MARGIN: P54.8345
(12%) VAT: P138154
SELLING PRICE: P84.00
GLORIA CREAM CHEESE CHOCOLATE CHIP FROSTING

INGREDIENTS
CREAM CHEESE
BUTTER
VANILLA EXTRACT
FLOUR
BROWN SUGAR
MILK
CONFECTIONERS SUGAR
MINI CHOCOLATE CHIPS

UNIT
SYMBO
L
OUNCE
TBSP
TSP
CUP
CUP
TBSP
CUPS
CUPS

PORTION
SIZE

UNIT COST

TOTAL

4 OUNCES
5 TBSP
1 TSP
CUP
2/3 CUP
2 TBSP
3 CUPS
CUPS

197/277g
37/225g
31.50/20ml
30/100g
48.50/1kg
24.50//370g
14.50/125g
259.50/125oz

99.00
25.00
23.00
36.00
3.00
4.00
85.00
92.00

TOTAL COST: P473.00

(2.5) MARKED UP: 1,655.5
(10%) BUFFER MARGIN: P165.55
(12%) VAT: P218.526
SELLING PRICE: P255.00
RED VELVET ESTRADA CUPCAKE
INGREDIENT
UNIT
S
SYMBOL
FLOUR
CUP
COCOA
CUP
BBAKING
CUP
SODA
SAL
TSP
BUTTER
CUP
SUGAR
CUP
EGG
SOUR CREAM
CUP
MILK
CUP
FOOD COLOR
TBSP
VANILLA
TSP
EXTRACT
TOTAL COST: P433.06
(2.5) MARKED UP: P1, 515.71
(10%) BUFFER MARGIN: P151.571
(12%) VAT: P200.07
SELLING PRICE: P233.00

PORTION
SIZE
1 CUP
CUP
CUP

UNIT COST

TOTAL

30/100 g
274.50/226g
37.50/500g

91.00
73.0
9.00

TSP
CUP
1 CUP
2
CUP
CUP
4 TBSP
1 TSP

18/1 kl
37/225g
56 kl
10
100/350g
24.50/370g
26.50/20ml
31.50/20 ml

0.06
20.00
13.00
10.00
34.00
4.00
156.00
23.00

RED VELVET CUPCAKE WITH ESTRADA FROSTING

INGREDIENTS

UNIT
SYMBOL
CUP
CUP
CUP
CUP
CUP
CUP

FLOUR
COCOA
BAKING SODA
SALT
BUTTER
SUGAR
EGGS
SOUR CREAM
CUP
MILK
CUP
RED FOODCOLOR
TBSP
VANILLA
TSP
EXTRACT
CREAM CHEESE
GRAMS
BUTTER
GRAMS
VONFECTIONER
CUP
S SUGAR
SOUR CREAM
TBSP
VANILLA
TSP
EXTRACT
TOTAL COST: P733.00
(2.5) MARKED UP: P2, 565.5
(10%) BUFFER MARGIN: P256.55
(12%) VAT: P338.65
SELLING PRICE: P395.00

PASTA

PORTION
SIZE
1 CUP
CUP
CUP
CUP
CUP
1 CUP
2
CUP
CUP
4 TBSP
1 TSP

UNIT COST

TOTAL

15/50g
274.50/226g
37.50/500g
18/1kg
37/225g
56/1 kl
10
100/350g
24.50/370g
26.50/20 ml
31.50/20 ml

88.00
73.00
9.00
2.00
20.00
13.00
10
34.00
4.00
156.00
23.00

200 GRAMS
60 GRAMS
2 UPS

197/227ml
37/225g
14.50/125g

173.00
10.00
56.00

2 TBSP
2 TSP

100/350g
31.50/20 ml

45.00
45.00

DIOSDADO MACREAMY BAKED SPAGHETTI

INGREDIENTS
SPAGHETTI
SPAGHETTI MEAT
SAUCE
CREAM CHEESE
CHEDDAR CHEESE
BUTTER
ALL-PURPOSE FLOUR
FRESH MILK
PARMESAN CHEESE

UNIT
SYMBOL
Lb.
PACK

PORTION SIZE

UNIT COST

TOTAL

1 Lb.
1PACK

49/900g
61/1kg

25.00
61.00

CUP

CUP

92/150g

74.00

CUP
TBSP
TBSP
CUPS
TBSP

1 CUP
4TBSP
6TBSP
2CUPS
3TBSP

115/200g
37/225g
91/800g
72/1L
200/

205.00
19.00
20.00
35.00
29.00

TOTAL COST:P468.00
(2.5) MARKED UP: P1, 638.00
(10%) BUFFER MARGIN: P163.8
(12%) VAT: P216.21
SELLING PRICE: P252.00
TUNA ALFREDO AGUINALDO CASSEROLE
INGREDIENTS
MACARONI
NOODLES
CANNED TUNA
ALFREDO SAUCE
CHEDDAR CHEESE
SALT
PEPPER

UNIT
SYMBOL
Lb.

PORTION SIZE

UNTI COST

TOTAL

1 Lb.

50/400g

25.00

Oz
CUP
CUP
TSP
TSP

6 Oz
3 CUP
CUP
2 TSP
2 TSP

33/180g
61/1Kg
115/200g
18/1Kg
13/50g

10.00
44.00
69.00
0.51
7.00

TOTAL COST: P155.51

(2.5) MARKED UP: P544.285
(10%) BUFFER MARGIN: P54.43
(12%) VAT: P71.85
SELLING PRICE: P84.00

TUNA MAGSAYSAY MACARONI PASTA

INGREDIENTS
CANNED TUNA

UNIT
SYMBOL
Oz

PORTION SIZE

UNTI COST

TOTAL

6.5 Oz

33/180g

34.00

MACARONI PASTA
GREEN PEAS
ALFREDO SAUCE
PARMESAN CHEESE
CHEDDAR CHEESE

Lb.
CUP
CUPS
CUP
CUP

Lb.
1 CUP
2 CUP
CUP
CUP

88/1Kg
9/100g
61/1Kg
200/
115/200g

20.00
2.00
29.00
19.00
55.00

TOTAL COST:P159.00
(2.5) MARKED UP: P556.5
(10%) BUFFER MARGIN: P55.65
(12%) VAT: P73.46
SELLING PRICE: P86.00
RAMOS SAUSAGE MACARONI PASTA
INGREDIENTS
ITALIAN SAUSAGE
MARINARA SAUCE
ELBOW MACARONI
BUTTER
BASIL
PARMESAN CHEESE

UNIT
SYMBOL
PCS
CUPS
Lb
TBSP
TSP
CUP

PORTION SIZE

UNTI COST

TOTAL

5 PCS
3 CUP
1 Lb
2 TBSP
TSP
CUP

20/114 g
61/1 Kg
88/1 Kg
37/225 g
28/60g
200/

100.00
51.00
40.00
10.00
3.00
19.00

UNTI COST

TOTAL

1Lb
187/1Kl

90.00
127.00

TOTAL COST: P223.00

(2.5) MARKED UP: P780.5
(10%) BUFFER MARGIN: P78.05
(12%) VAT: P103.026
SELLING PRICE: P120.00

DUTERTE SPINACH LASAGNE

INGREDIENTS
LASAGNE
GROUND BEEF

UNIT
SYMBOL
BOX
Lb

PORTION
SIZE
1 BOX
1 Lb

TOMATO PASTE
YELLOW ONION
TOMATO
SPINACH
BUTTER
ALL PURPOSE FLOUR
MILK
PARMESAN CHEESE
CHEDDAR CHEESE
COOKING OIL
SALT
PEPPER

CAN
MEDIUM
CAN
CAN
CUP
TBSP
CUPS
CUP
CUP
TBSP
TSP
TSP

CAN
1 MEDIUM
1 CAN
1 CAN
CUP
3 TBSP
2 CUPS
CUP
CUP
3 TBSP
2 TSP
2TSP

23/150g
10
2Lb
10oz
37/255g
91/300g
24.50/370g
145.75/454g
115/200g
64/500ml
18/1 Kg
13/50g

3.00
10.00
66.00
55.00
20.00
10.00
32.00
19.00
55.00
12.00
0.15
7.00

TOTAL COST: P506.15

(2.5) MARKED UP: P1, 265.38
(10%) BUFFER MARGIN: P 126.54
(12%) VAT: P167.03
SELLING PRICE: P195.00
QUIRINO SPAGHETTI PIZZA
INGREDIENT
UNIT
PORTION
UNIT COST
S
SYMBOL
SIZE
SPAGHETTI
OUNCE
8 OUNCE
49/400g
EGG
1
1
MILK
CUP
CUP
24.50/370 ml
MOZZERELLA
CUP
CUP
115/200 g
CHEESE
SALT
TSP
TSP
21.50/1 kg
GARLIC SALT
TSP
TSP
21.50/1kg
SPAGHETTI
OUNCE
16 OUNCE
61/1 kg
SAUCE
DRIED
TSP
TSP
20
OREGANO
BASIL
TSP
TSP
28/60g
PEPERONI
OUNCE
4 OUNCE
55/170g
TOTAL COST: P466.17
(2.5) MARKED UP: P1, 631.60
(10%) BUFFER MARGIN: P 163.16
(12%) VAT: P 215.37
SELLING PRICE: P251.00
SHAKES
CORY MANGO PAPAYA SMOOTHIE
INGREDIENTS
RIPE MANGO
RIPE PAPAYA
SUGAR

UNIT
SYMBOL
CUP
CUP
TBSP

TOTAL
66.00
5.00
4.01
35.00
0.08
0.08
28.00
20.00
2.00
306.00

PORTION SIZE

UNTI COST

TOTAL

1CUP
1 CUP
4 TBSP

91.50/500g
78.67/1Kg
56/1Kl

44.00
28.00
7.00

WATER
CRUSHED ICE

CUP
CUPS

CUP
2 CUPS

10/350ml
10

38.00
10

TOTAL COST: P127.00

(2.5) MARKED UP: P444.5
(10%) BUFFER MARGIN: P44.45
(12%) VAT: P58.67
SELLING PRICE: P68.00
STRAWBERRY ROXAS MILKSHAKE
INGREDIENTS
STRABERRIES
YOGURT
MILK
ICE CUBES
WHITE SUGAR

UNIT
SYMBOL
GRAMS
CUPS
CUP
CUP
CUP

PORTION SIZE

UNTI COST

TOTAL

400 GRAMS
2 CUPS
1 CUP
1 CUP
CUP

65/1kg
33/25g
24.50/370ml
40/60g
56/1Kl

26.00
66.00
16.00
40.00
3.00

TOTAL COST: P151.00

(2.5) MARKED UP: P628.5
(10%) BUFFER MARGIN: P62.5
(12%) VAT: P690.88
SELLING PRICE: P173.00
EMILIO MIXED FRUIT SHAKE
INGREDIENTS
WATERMELON
AVOCADO
PINEAPPLE
SUGAR
FRESH MILK
ICE CUBES

UNIT
SYMBOL
CUP
CUP
CUP
TBSP
CUP
CUP

PORTION SIZE
1 CUP
1 CUP
1 CUP
3 TBSP
CUP
1 CUP

UNTI COST

TOTAL

120

120.00

56/1Kl
77/1L
40/60g

5.00
5.00
40.00

TOTAL COST:P170.00
(2.5) MARKED UP: P595.00
(10%) BUFFER MARGIN: P59.5
(12%) VAT: P78.54
SELLING PRICE: P92
LAUREL CHOCO FLOAT
INGREDIENTS
CHOCOLATE
POWDER
SUGAR
ICE CUBES
WATER

UNIT
SYMBOL
CUP

PORTION
SIZE
CUP

UNTI COST

TOTAL

210/1kg

96.00

TBSP
CUPS
CUP

3 TBSP
3 CUPS
CUP

56/1kg
40/60g
10/350ml

5.00
40.00
2.00

VANILLA ICE CREAM

MARSH MALLOW

CUP
CUP

CUP
CUP

220/1.5 L
42/200g

2.00
13.00

TOTAL COST:P167.00
(2.5) MARKED UP: P584.5
(10%) BUFFER MARGIN: P58.45
(12%) VAT: P77.154
SELLING PRICE: P90.00
AQUINO AVOCADO MILKSHAKE
INGREDIENTS
AVOCADO
ICE CUBES
EVAPORATED MILK
SUGAR

UNIT
SYMBOL
1PC
CUP
CUP
TBSP

PORTION SIZE

UNTI COST

TOTAL

1PC
1 CUP
1 CUP
3 TBSP

1PC
40/60g
24.50/370ml
56/1Kl

25.00
40.00
16.00
5.00

TOTAL COST: P86.00

(2.5) MARKED UP: P301.00
(10%) BUFFER MARGIN: P30.1
(12%) VAT: P39.73
SELLING PRICE: P46.00
HENERAL LUNA WATERMELON SHAKE
INGREDIENTS
WATERMELON
POWDERED MILK
SUGAR

UNIT
SYMBOL
CUPS
CUP
TBSP

PORTION SIZE

UNTI COST

TOTAL

3 CUPS
1 CUP
3 TBSP

123.76/4Kg
258/900g
56/1Kl

22.00
69.00
5.00

PORTION SIZE

UNTI COST

TOTAL

3 CUPS
1 CUP
3 TBSP
1 CUP

94.79/1Kg
258/900g
56/1Kg
40/60g

60.00
69.00
5.00
40.00

TOTAL COST: P96.00

(2.5) MARKED UP: P336.00
(10%) BUFFER MARGIN: P33.6
(12%) VAT: P44.35
SELLING PRICE: P52.00

MARCOS MELON SHAKE

INGREDIENTS
CUBED MELON
POWDERED MILK
SUGAR
ICE CUBES

UNIT
SYMBOL
CUPS
CUP
TBSP
CUP

TOTAL COST:P182.00
(2.5) MARKED UP: P637.00

(10%) BUFFER MARGIN: P63.7

(12%) VAT: P84.08
SELLING PRICE: P98.00
CARLOS CARROT SHAKE
INGREDIENTS
CARROTS
SUGAR
ICE CUBES
POWDERED MILK

UNIT
SYMBOL
PCS
TBSP
CUP
CUP

PORTION SIZE

UNTI COST

TOTAL

3 PCS
3 TBSP
1CUP
CUP

18.62/ Kg
56/1Kl
40/60g
258/900g

56.00
5.00
40.00
34.00

TOTAL COST:P135.00
(2.5) MARKED UP: P337.5
(10%) BUFFER MARGIN: P33.75
(12%) VAT: P44.55
SELLING PRICE: P52.00

7.2 BUDGET SUMMARY

I. NON- CURRENT ASSETS
Land
Construction
Machineries and Equipment
Fixtures and Furniture
TOTAL NON- CURRENT ASSETS

P400, 000.00
5,000,000.00
1,200,000.00
900,000.00
P7, 500,000.00

II. PRE- OPERATING EXPENSE

Recipe

P8, 712.67

Telephone/Internet/Wife
Business Permit
DTI Accreditation Fee
Water Installation Fee
Electricity Installation
Barangay Clearance
TOTAL PRE- OPERATING EXPENSES
III. WORKING CAPITAL
Cleaning Supplies
Raw Materials
Salaries and Wages
TOTAL WORKING CAPITAL
IV. CAPITAL INVESTMENT
Total Non- Current Assets
Total Pre- Operating Expense
Total Working Capital
TOTAL CAPITAL INVESTMENT

2, 000.00
5,000.00
300.00
1,500.00
1,800.00
100.00
P19, 412.67
2,000.00
5,000.00
109,000.00
P116, 000.00
P7, 500, 000.00
19, 412.67
116, 000.00
P7, 635,412.67

7.3 COST ASSUMPTION

CAPITAL

NAME OF PROPONENT
Geronimo, Coleen Eloise A.
Guevara, Francesca Anna M.
Mateo, Marimar H.
Zafra, Reicheline
Zafra, Janna Raizza
Santiago, Sharmaine
Castro, Rica Marie
Lusiyoy, Michelle

AMOUNT CONTRIBUTED
1,250,000.00
1,250,000.00
1,250,000.00
1,250,000.00
1,250,000.00
1,250,000.00
1,250,000.00
1,250,000.00

Navarro, Regina Joie

Vizconde, Rannie Angel
Mangune, Ian Dominic
Agulto, Carlos Mikko
TOTAL:

1,250,000.00
1,250,000.00
1,250,000.00
1,250,000.00
P15,000,000.00

FORMULA:
Total Amount Contributed = Total Capital Investment + Total Net Income
P7, 635,412.67 + P7, 004,132.8 = P14, 639, 545. 47

CAKES
CUPCAKES
PASTA
SHAKES

SALES
HIGHEST PRICE
LOWEST PRICE
P347.00
P133.00
P324.00
P84.00
P252.00
P84.00
P173.00
P46.00
TOTAL:
SITTING CAPACITY (50)

MONTHS
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTUBER
NOVEMBER
DECEMBER

DAYS
38,350 (31)
38,350 (29)
38,350 (31)
38,350 (30)
38,350 (31)
38,350 (30)
38,350 (31)
38,350 (31)
38,350 (30)
38,350 (31)
38,350 (30)
38,350 (31)
TOTAL:
SALES:

TOTAL
P214.00
P240.00
P186.00
P127.00
P767.00
P38,350/DAY

TOTAL
1,188,850
1,112,150
1,188,850
1,150,500
1,188,850
1,150,500
1,188,850
1,188,850
1,150,500
1,188,850
1,150,500
1,188,850
P14,036,100.00 (.70)
P9,825,270.00/Year

FORMULA:
Net Sales = Total Sales Sales Discount
NET SALES
Total Sales
Less: Sales Discount (1%)
TOTAL NET SALES:
FORMULA:

YEAR 2018
P9,825,270.00
P98,252.7
P9,727,017.3

YEAR 2019
P10,021,775.4
P100,217.75
P9,921,557.65

YEAR 2020
P10,222,210.91
P102,222.11
P10,119,988.8

Purchase (total cost of ingredients)

Net Purchase = Purchases Discount
Fright in (Transportation, gasoline, delivery, goods)
Cost of Goods Sold = Net Purchase Fright In
Goods Available for Sale = Cost of Goods Sold
Total Cost of Goods Sold= Goods Available for sale Ending Inventory

COST OF GOODS SOLD

Beginning Inventory
Purchases
Less: P. Discount
Net Purchase
Add: Freight-in
CGS Purchased
Goods Available for Sale
Less: Ending Inventory
CGS:

YEAR 2018
P3,178,772.22
P31,787.72
P3,146,984.5
P60,000.00
P3,086,984.5
P3,086,984.5
P550,000.00
P2,536,984.5

YEAR 2019
P550,000.00
P3,242,347.66
P32,423.48
P3,209,924.18
P61,200.00
P3,148,724.18
P3,148,724.18
P561,000.00
P2,587,724.18

YEAR 2020
P561,000.00
P3,307,194.61
P33,071.95
P3,274,122.66
P62,424.00
P3,211,698.66
P3,211,698.66
P572,220.00
P2,639,478.66

FORMULA:
Total Purchase= Total Cost of Ingredients x (month) then add
MONTHS
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTUBER
NOVEMBER
DECEMBER

DAYS
8,685.17 (31)
8,685.17 (29)
8,685.17 (31)
8,685.17 (30)
8,685.17 (31)
8,685.17 (30)
8,685.17 (31)
8,685.17 (31)
8,685.17 (30)
8,685.17 (31)
8,685.17 (30)
8,685.17 (31)
TOTAL PURCHASE:

TOTAL
269,240.27
251,869.93
269,240.27
260,555.1
269,240.27
260,555.1
269,240.27
269,240.27
260,555.1
269,240.27
260,555.1
269,240.27
P3,178,772.22

FORMULA:
Total Gross Profit = Net Sales Cost of Goods Sold
GROSS PROFIT
Net Sales
CGS
TOTAL GROSS PROFIT:

YEAR 2018
P9,727,017.3
P2,536,984.5
P7,190,032.8

YEAR 2019
P9,921,557.65
P2,587,724.18
P7,333,833.47

YEAR 2020
P10,119,988.8
P2,639,478.66
P7,480,510.14

FORMULA:
Total O.E = Salaries and Wages + Utilities Expense + Taxes and Licenses +
Advertisement Expenses
OPERATING EXPENSE
Salaries and Wages
Utilities Expense
Taxes and Licenses
Advertisement Expenses
TOTAL O.E. :

YEAR 2018
P109,000.00
P63,600.00
P9,000.00
P4, 300.00
P185,900.00

YEAR 2019
P109,000.00
P63,600.00
P9,000.00
P4, 300.00
P185,900.00

YEAR 2020
P109,000.00
P63,600.00
P9,000.00
P4, 300.00
P185,900.00

TAXES AND LICENSES P9, 000.00

Business Permit and License P9,000.00

ADVERTISMENT EXPENSES - P4, 300.00/year

Flyers/Coupons- P1, 000.00
Brochures- 15.00(100 pcs) - P1, 500.00
Tarpaulins (2x3) - 90.00 (20pcs) P1, 800.00
TOTAL: P4, 300.00/year
FORMULA:
Total Net Income = Gross Profit Operating Expense
NET INCOME
Gross Profit
Less: Operating Expenses
TOTAL NET INCOME:

YEAR 2018
P7,190,032.8
P185,900.00
P7,004,132.8

YEAR 2019
P7,333,833.47
P185,900.00
P7,147,933.47

Aroma Temptation
3 Year Income Projection

YEAR 2020
P7,480,510.14
P185,900.00
P7,294,610.14

Pre-Operating
Cash Inflow
Capital
Investments
Sales
Total Cash
Inflows

2018

2019

2020

P9,727,017.3
P9,727,017.3

P9,921,557.65
P9,921,557.65

P10,119,988.8
P10,119,988.8

P15,000,000.00
P15,000,000.00

Cash Outflow
Non-Current
Assets
Depreciation
Value
Pre-Operating
Expense
Supplies
Taxes and
Licenses
Taxes form Net
Sales
Net-Purchase
Freight In
Salaries and
Wages
Utilities Expense
Advertising
Expense
Total Cash
Outflow
Net Cash Flows
Add Cash
Beginning
Cash Ending

Cash Inflow
Capital
Investments
Sales
Total Cash
Inflows
Cash Outflow
Non-Current
Assets
Depreciation
Value

P7, 500, 000.00

P500,000.00

P500,000.00

P500,000.00

P9,000.00

P9,000.00

P9,000.00

P2,918,105.19

P2,976,467.3

P3,035,996.64

P3,146,984.5
P60,000
P109,000.00

P3,209,924.18
P61,200.00
P109,000.00

P3,274,122.66
P62,424.00
P109,000.00

P63,600.00
P4, 300.00

P63,600.00
P4, 300.00

P63,600.00
P4, 300.00

P7,635,412.67

P6,810,989.69

P6,933,491.48

P7,058,443.3

P7,364,587.33

P2,916,027.61
P270,825.34

P2,988,066.17
P3,186,852.95

P3,061,545.5
P6,174,919.12

P270,825.34

P3,186,852.95

P6,174,919.12

Pre-Operating

2020

2021

2020

P10,322,388.58
P10,322,388.58

P10,528,836.35
P10,528,836.35

P10,739,413.08
P10,739,413.08

P500,000.00

P500,000.00

P500,000.00

P19, 412.67
P116,000.00

P9,236,464.62

P15,000,000.00
P15,000,000.00

P7, 500, 000.00

Pre-Operating
Expense
Supplies
Taxes and
Licenses
Taxes form Net
Sales
Net-Purchase
Freight In
Salaries and
Wages
Utilities Expense
Advertising
Expense
Total Cash
Outflow
Net Cash Flows
Add Cash
Beginning
Cash Ending

P19, 412.67
P116,000.00
P9,000.00

P9,000.00

P9,000.00

P3,096,716.55

P3,158,650.89

P3,221,823.9

P3,339,605.11
P63,672.48
P109,000.00

P3,406,397.21
P64,945.93
P109,000.00

P3,474,525.15
P66,244.85
P109,000.00

P63,600.00
P4, 300.00

P63,600.00
P4, 300.00

P63,600.00
P4, 300.00

P7,635,412.67

P7,185,894.14

P7,315,894.03

P7,448,493.9

P7,364,587.33

P3,136,494.36
P9,236,464.62

P3,212,942.27
P12,372,958.98

P3,290,919.1
P15,585,901.25

P270,825.34

P12,372,958.98

P15,585,901.25

P18,876,820.35

Return Of Investments = On the Fifth year of operation or year (2021)

FORMULA:
Total Cash Outflow = Non-Current Assets + Depreciation Value + Pre-Operating
Expense + Supplies
Total Cash Outflow = Depreciation Value + Taxes and Licenses + Taxes form Net Sales
+ Net-Purchase + Freight In + Salaries and Wages + Utilities Expense + Advertising
Expense
Taxes from Net Sales = Total Cash Inflows x 30%
Net Cash Flows = Total Cash Inflows - Total Cash Outflow

 Cash Ending = Total Cash Outflow - Net Cash Flows

Cash Ending = Net Cash Flows + Cash Ending

EQUIPMENT NEEDED
Office Equipments
ITEMS
Air conditioner
Light bulb (LED)
Computer set
TOTAL

UNIT PRICE
17,490.00
175.00
19,399.00

QUANTITY
1
12
1

TOTAL
17,490.00
2,100.00
19,399.00
P38,989.00

Furniture and Fixtures

ITEMS

UNIT PRICE

QUANTITY

TOTAL

Dining table and

chairs (sets)
Office table
TOTAL

3,500.00

12

42,000.00

7,950.00

7,950.00
P49,950.00

QUANTITY
1 box (25pcs.)
20 pads
2
1
2
2

TOTAL
125.00
140.00
280.00
350.00
3,000.00
180.00
P4,075.00

Office Supplies
ITEMS
Pens
Receipt
Calculator
Wall clock
Fire extinguisher
Record book
TOTAL

UNIT PRICE
5.00
7.00
120.00
350.00
1,500.00
90.00

Cleaning Supplies
ITEMS
Dustpan and broom
Mop
Trash bin
Trash bag
Tissue
Dishwashing liquid
Alcohol
TOTAL

UNIT PRICE
370.00
150.00
250.00
75.00
35.00
120.00
100.00

QUANTITY
2
2
3
5 packs
10
5 liters
3

TOTAL
740.00
300.00
750.00
375.00
350.00
60.00
300.00
3,415.00

Production Tools
ITEMS
Electric mixer
Oven
Rolling pin
Spatula
Wire whisk
Ceramic pan
Spoon
Fork

UNIT PRICE
2,000.00
21,700.00
360.00
540.00
350.00
1,082.00
300.00
300.00

QUANTITY
2
1
2
2 sets (5pcs. per set)
2
1 set (6pcs.)
3 sets (24pcs. per set)
3 sets (24pcs. per set)

TOTAL
4,000.00
21,700.00
720.00
1,080.00
700.00
1,082.00
900.00
900.00

Knife
Bowl
Drinking glass
Refrigerator
Tong
TOTAL

20.00
30.00
25.00
16,800.00
180.00

40
50
70
1
12

800.00
1,500.00
1,750.00
16,800.00
2,160.00
55,872.00

UTILITY EXPENSE
ELECTRICITY/POWER
Supply:
Monthly expense
Annual expense

Meralco
P1,800.00
P21,600.00

WATER
Supply:
Monthly expense
Annual expense

Bulacan
P1,500.00
P18,000.00

TELEPHONE/INTERNET
Supply:
Monthly expense
Annual expense

PLDT
P2,000.00
P24,000.00